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Innovate Tax’s 2023 Big VAT Quiz of the Year

Welcome to our Big VAT Quiz of the Year; your chance to test your knowledge of all the news and updates from the indirect tax industry in 2023.

From rate changes to regulatory revolution – not to mention a number of bizarre rulings – it’s been a busy year for VAT, GST and other indirect taxes.

We invite you to take on the 15 questions in our quiz and to discover just how much you remember from the last 12 months.

The 2023 Big VAT Quiz of the Year

1 / 15

In October, which country's parliament approved a wide-ranging reform of its notoriously complex VAT regime?

2 / 15

In September, which of these countries approved a plan to consolidate its reduced VAT rates into one single 12% rate?

3 / 15

In October, the First Tier Tribunal agreed with the UK’s HMRC in its case against the manufacturer of which food item? HMRC claims the product in question is wholly or partially covered by chocolate and therefore subject to standard rate VAT at 20%.

4 / 15

The Indian GST Council declared which industry must pay GST at the top rate of 28% from 1st October?

5 / 15

Halfway through 2023, which US state was found to have the highest average combined state and local Sales Tax rate?

6 / 15

In February, the prime minister of which country ruled out a return to GST, confirming the nation would instead retain its Sales and Services Tax introduced in 2018?

7 / 15

Poland’s 2023 reform of its VAT system – featuring more than 20 updates including VAT exemptions to simpler invoicing rules, VAT liquidity and reduced penalties for voluntary disclosures - is known by what name?

8 / 15

The EU's VAT Gap Report 2023 revealed the latest figures for 2021 that showed the bloc's VAT Gap had reduced by €38 billion – but what does it now stand at?

9 / 15

Following the introduction of VAT in Sao Tome and Principe in June, how many countries in the world now have a VAT or GST regime in place?

10 / 15

The EU’s VAT in the Digital Age (ViDA) proposal moved closer to implementation this year. What are the three pillars of reform it will include?

11 / 15

In February, Turkey issued a ruling to mandate the inclusion of which feature on a range of tax documents, such as E-factura invoices for B2B and B2G transactions?

12 / 15

In April, New Zealand imposed GST at 15% on digital platforms offering which services?

13 / 15

Under the EU’s Customs reform proposals announced this year, which current customs duties threshold would be abolished for B2C imports if implemented?

14 / 15

Kenya ended its Digital Services Tax to fall into line with the OECD’s global tax reforms agreed by over 140 countries. What did this reportedly enable it to restart?

15 / 15

In February, the owner of which digital platform was told by the Court of Justice of the European Union that it must collect UK VAT on all payments made to its content creators?

Your score is

The average score is 59%

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